CENTRE COMMERCIAL KERBERNARD : revenue, balance sheet and financial ratios

CENTRE COMMERCIAL KERBERNARD is a French company founded 126 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75002), this company of category ETI shows in 2024 a revenue of 4.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CENTRE COMMERCIAL KERBERNARD (SIREN 777501396)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 4 418 771 € 4 335 381 € 4 048 107 € 3 828 825 € 3 733 272 € 4 047 016 € 4 050 728 € 4 000 192 €
Net income 2 989 628 € 3 004 419 € 2 814 555 € 3 003 774 € 2 278 865 € 2 755 461 € 2 993 611 € 3 573 547 €
EBITDA 3 348 010 € 2 305 113 € 2 300 331 € 2 762 941 € 2 609 397 € 2 631 784 € 2 465 149 € 2 643 025 €
Net margin 67.7% 69.3% 69.5% 78.5% 61.0% 68.1% 73.9% 89.3%

Revenue and income statement

In 2024, CENTRE COMMERCIAL KERBERNARD achieves revenue of 4.4 M€. Revenue is growing positively over 8 years (CAGR: +1.4%). Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 4.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.3 M€, representing 75.8% of revenue. Positive scissor effect: EBITDA margin improves by +22.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.0 M€, i.e. 67.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 418 771 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 418 771 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

3 348 010 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 263 779 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 989 628 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

75.8%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 234%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 82.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

233.895%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

28.69%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

82.703%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

2.202

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

54.6%

Solvency indicators evolution
CENTRE COMMERCIAL KERBERNARD

Sector positioning

Debt ratio
233.9 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average

In 2024, the debt ratio of CENTRE COMMERCIAL KERBERNARD (233.90) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
28.69% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good +8 pts over 3 years

In 2024, the financial autonomy of CENTRE COMMERCIAL KERBERNARD (28.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.2 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average

In 2024, the repayment capacity of CENTRE COMMERCIAL KERBERNARD (2.20) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 331.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 9.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

331.372

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

9.007

Liquidity indicators evolution
CENTRE COMMERCIAL KERBERNARD

Sector positioning

Liquidity ratio
331.37 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Good

In 2024, the liquidity ratio of CENTRE COMMERCIAL KERBERNARD (331.37) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
9.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good

In 2024, the interest coverage of CENTRE COMMERCIAL KERBERNARD (9.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 105 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The company must finance 28 days of gap between collections and payments. Overall, WCR represents 112 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2017-2024, WCR increased by +118%, requiring additional financing.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

1 377 110 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

105 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

77 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

112 j

WCR and payment terms evolution
CENTRE COMMERCIAL KERBERNARD

Positioning of CENTRE COMMERCIAL KERBERNARD in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of CENTRE COMMERCIAL KERBERNARD is estimated at 14 517 893 € (range 4 115 067€ - 26 118 060€). With an EBITDA of 3 348 010€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
169 transactions
4115k€ 14517k€ 26118k€
14 517 893 € Range: 4 115 067€ - 26 118 060€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
3 348 010 € × 5.6x
Estimation 18 748 279 €
4 962 792€ - 33 463 368€
Revenue Multiple 30%
4 418 771 € × 0.81x
Estimation 3 564 302 €
1 362 033€ - 6 646 553€
Net Income Multiple 20%
2 989 628 € × 6.8x
Estimation 20 372 315 €
6 125 308€ - 36 962 053€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Location de terrains et d'autres biens immobiliers)

Compare CENTRE COMMERCIAL KERBERNARD with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about CENTRE COMMERCIAL KERBERNARD

What is the revenue of CENTRE COMMERCIAL KERBERNARD ?

The revenue of CENTRE COMMERCIAL KERBERNARD in 2024 is 4.4 M€.

Is CENTRE COMMERCIAL KERBERNARD profitable?

Yes, CENTRE COMMERCIAL KERBERNARD generated a net profit of 3.0 M€ in 2024.

Where is the headquarters of CENTRE COMMERCIAL KERBERNARD ?

The headquarters of CENTRE COMMERCIAL KERBERNARD is located in PARIS (75002), in the department Paris.

Where to find the tax return of CENTRE COMMERCIAL KERBERNARD ?

The tax return of CENTRE COMMERCIAL KERBERNARD is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does CENTRE COMMERCIAL KERBERNARD operate?

CENTRE COMMERCIAL KERBERNARD operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.